Hi Jitha,
I would prefer to send an Appointment Letter initially, and upon acceptance, you can furnish the details about relocation. The details can be like the one below:
The undermentioned procedure for transhipment of your personal belongings, if any.
As volunteered by you or the Company, we can purchase your one-time, one-way economy class air ticket from X to Y. In case you purchase it, we would reimburse the cost upon your arrival and submission of the claim with the air ticket and the boarding card. Once you have the ticket in hand, please confirm.
As per the company policies, based on your travel plan, we would make the guest house/hotel booking for you for an initial period of one week. The dues will have to be initially cleared by you, and upon submitting the bills, we would then reimburse the amount.
Please note that any person who leaves the company within 12 months of relocation has to pay back to the company all the payments/reimbursements made by the company towards the relocation.
As per the Income Tax Act, 1961, and subsequent amendments, all the expenses reimbursed/paid under this relocation policy are fully taxable in the hands of the employee as a "perquisite." However, as per the policy, the Company shall bear and pay the tax on the total relocation cost without any burden on the individual.
Let me know if you require any more details.
Regards,
Abhi